Make a general journal out of the following transactions.

Transaction Description of transaction 01. June 1: Lauryn made an investment in Byte of Accounting, Inc. by purchasing 5,250 shares of its common stock for $157,552.50 cash. The par value of the common stock was $0.01 per share. 02. June 1: Wiktor Figiel made an investment in Byte of Accounting, Inc., by purchasing 2,600 shares of its common stock paying $32,410.80 in cash and by contributing computer equipment with a fair market value of $45,615.20. The par value of the common stock was $0.01 per share. 03. June 1: Courtney made an investment in Byte of Accounting, Inc., by purchasing 546 shares of its common stock by contributing computer equipment with a fair market value of $15,605.20 and office equipment with a fair value of $780.26. The par value of the common stock was $0.01 per share. 04. June 2: Check # 5002 was used to make a down payment of $27,000.00 on additional computer equipment that was purchased from Royce Computers, invoice number 76542. The full price of the computer was $135,000.00. A five-year note was executed by Byte for the balance. 05. June 4: Additional office equipment costing $700.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. 06. June 8: Unsatisfactory office equipment costing $140.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. 07. June 8: Purchased office supplies for $1,750.00 from Staples on account. The invoice number was 61298. Included in the purchase was 10 units of Super RoutePro at a cost of $35.00 each. 08. June 10: Check # 5003 was used to make a $20,750.00 payment reducing the principal owed on the June 2 purchase of computer equipment from Royce Computers. 09. June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment for $6,480.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 10. June 16: Checks in the amount of $7,250.00 were received for services performed for cash customers. 11. June 16: Byte purchased a building and the land it is on for $149,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $24,000.00. The balance of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $14,900.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 12. June 17: Check # 5006 for $7,500.00 was paid for rent of the office space for June, July and August. 13. June 17: Received invoice number 26354 in the amount of $475.00 from the local newspaper for advertising. A Byte of Accounting General Journal Note: You can only enter data into the yellow filled cells. Transaction Date Account Name Description Debit Credit 01 157,552.001 Jun 01 Jun 01 1110 Cash 3100 Capital Stock Lauryn's Investment Lauryn's Investment 01 157,552.00 02 02 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 3100 Capital Stock investment investment investment 32,410.80 45,615.20 02 78,026.00 03 03 03 031 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 1211 Office Equip. 3100 Capital Stock # 3 Not in Balance by $16,385.47 Courtney's investment Courtney's investment Courtney's investment Courtney's investment 15.605.20 780.26 0.01 04 Jun 02 05 Jun 04 061 07 08 09 Transaction Description of transaction 01. June 1: Lauryn made an investment in Byte of Accounting, Inc. by purchasing 5,250 shares of its common stock for $157,552.50 cash. The par value of the common stock was $0.01 per share. 02. June 1: Wiktor Figiel made an investment in Byte of Accounting, Inc., by purchasing 2,600 shares of its common stock paying $32,410.80 in cash and by contributing computer equipment with a fair market value of $45,615.20. The par value of the common stock was $0.01 per share. 03. June 1: Courtney made an investment in Byte of Accounting, Inc., by purchasing 546 shares of its common stock by contributing computer equipment with a fair market value of $15,605.20 and office equipment with a fair value of $780.26. The par value of the common stock was $0.01 per share. 04. June 2: Check # 5002 was used to make a down payment of $27,000.00 on additional computer equipment that was purchased from Royce Computers, invoice number 76542. The full price of the computer was $135,000.00. A five-year note was executed by Byte for the balance. 05. June 4: Additional office equipment costing $700.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. 06. June 8: Unsatisfactory office equipment costing $140.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. 07. June 8: Purchased office supplies for $1,750.00 from Staples on account. The invoice number was 61298. Included in the purchase was 10 units of Super RoutePro at a cost of $35.00 each. 08. June 10: Check # 5003 was used to make a $20,750.00 payment reducing the principal owed on the June 2 purchase of computer equipment from Royce Computers. 09. June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment for $6,480.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 10. June 16: Checks in the amount of $7,250.00 were received for services performed for cash customers. 11. June 16: Byte purchased a building and the land it is on for $149,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $24,000.00. The balance of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $14,900.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 12. June 17: Check # 5006 for $7,500.00 was paid for rent of the office space for June, July and August. 13. June 17: Received invoice number 26354 in the amount of $475.00 from the local newspaper for advertising. A Byte of Accounting General Journal Note: You can only enter data into the yellow filled cells. Transaction Date Account Name Description Debit Credit 01 157,552.001 Jun 01 Jun 01 1110 Cash 3100 Capital Stock Lauryn's Investment Lauryn's Investment 01 157,552.00 02 02 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 3100 Capital Stock investment investment investment 32,410.80 45,615.20 02 78,026.00 03 03 03 031 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 1211 Office Equip. 3100 Capital Stock # 3 Not in Balance by $16,385.47 Courtney's investment Courtney's investment Courtney's investment Courtney's investment 15.605.20 780.26 0.01 04 Jun 02 05 Jun 04 061 07 08 09